Correction of Errors Via Equitable Recoupment: Some People Still Do Not Understand

9 Pages Posted: 11 Jul 2010

See all articles by Steven J. Willis

Steven J. Willis

University of Florida Levin College of Law

Date Written: September 16, 1991

Abstract

In this article, Willis takes issue with a recent unpublished U.S. District Court decision, Hall v. U.S., in which the court considered the doctrines of mitigation and equitable recoupment in the context of an overpayment of the windfall profits tax. Willis argues that the court misinterpreted those doctrines. First, the code's mitigation provisions simply do not apply to excise taxes. Second, equitable recoupment could not apply to the facts of Hall because this doctrine does not reopen the statute of limitations to correct an error.

Keywords: Equitable Recoupment

Suggested Citation

Willis, Steven J., Correction of Errors Via Equitable Recoupment: Some People Still Do Not Understand (September 16, 1991). Tax Notes, Vol. 52, p. 1421, 1991, Available at SSRN: https://ssrn.com/abstract=1638486

Steven J. Willis (Contact Author)

University of Florida Levin College of Law ( email )

P.O. Box 117625
Gainesville, FL 32611-7625
United States
(352) 273-0680 (Phone)
(352) 392-7647 (Fax)

HOME PAGE: http://www.law.ufl.edu/faculty/willis/

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